CORA-TEXAS MANUFACTURING COMPANY v. UNITED STATES

Civ. A. No. 1961.

222 F.Supp. 527 (1963)

CORA-TEXAS MANUFACTURING COMPANY, Inc. v. UNITED STATES of America.

United States District Court E. D. Louisiana, Baton Rouge Division.

October 16, 1963.


Attorney(s) appearing for the Case

Paul G. Borron, Jr., G. T. Owen, Jr., Borron, Owen, Borron & Delahaye, Baton Rouge, La., for plaintiff.

Louis C. LaCour, U. S. Atty., L. Howard McCurdy, Jr., Asst. U. S. Atty., New Orleans, La., Louis F. Oberdorfer, Asst. Atty. Gen., Edward S. Smith, George A. Hrdlicka, Stanley F. Krysa, Washington, D. C., Jerome J. Reso, Jr., Attys., Dept. of Justice, Fort Worth, Tex., for defendant.


WEST, District Judge.

This suit involves a claim for refund of income taxes paid by the plaintiff corporation, Cora-Texas Manufacturing Company, Inc., for its fiscal year ending February 28, 1950. Petitioner contends that an item of $66,661.51 deducted by it as an ordinary business expense for that year was improperly disallowed by the Commissioner of Internal Revenue, resulting in an overpayment of income taxes by the corporation for that year of $27,841.96, which...

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